Methodology and sources

Tax year 2026 figures come from IRS Revenue Procedure 2025-32 (inflation adjustments, including the changes of the One Big Beautiful Bill Act) and the Social Security Administration.

Federal income tax brackets 2026 (taxable income)

Married filing separately uses the single brackets except for the 35% band, which ends at $384,350. Standard deduction: $16,100 (single, married filing separately), $32,200 (married filing jointly), $24,150 (head of household).

FICA

Social Security: 6.2% of wages up to $184,500. Medicare: 1.45% of all wages, plus 0.9% Additional Medicare Tax above $200,000 (single, head of household), $250,000 (married filing jointly) or $125,000 (married filing separately).

Child tax credit

$2,200 per qualifying child under 17, of which up to $1,700 is refundable (15% of earned income above $2,500); $500 for other dependents. The credit is reduced by $50 for each $1,000 of income above $200,000 ($400,000 married filing jointly).

State income taxes

Each state is added once its 2026 rules have been checked against the state’s own publications:

• Alabama: www.revenue.alabama.gov, www.revenue.alabama.gov, www.revenue.alabama.gov
• California: www.ftb.ca.gov, edd.ca.gov
• Colorado: tax.colorado.gov, famli.colorado.gov
• District of Columbia: otr.cfo.dc.gov, otr.cfo.dc.gov
• Georgia: dor.georgia.gov, gov.georgia.gov
• Illinois: tax.illinois.gov, tax.illinois.gov
• Hawaii: tax.hawaii.gov, tax.hawaii.gov
• Indiana: www.in.gov, www.in.gov
• Iowa: revenue.iowa.gov, revenue.iowa.gov
• Kansas: www.ksrevenue.gov, www.ksrevenue.gov
• Kentucky: revenue.ky.gov, revenue.ky.gov
• Louisiana: revenue.louisiana.gov, doa.louisiana.gov
• Maine: www.maine.gov, www.maine.gov, www.maine.gov, www.legislature.maine.gov
• Massachusetts: www.mass.gov, www.mass.gov, www.mass.gov, www.mass.gov, www.mass.gov, www.mass.gov
• Michigan: www.michigan.gov, www.michigan.gov
• Minnesota: www.revenue.state.mn.us, www.revenue.state.mn.us
• Missouri: dor.mo.gov, dor.mo.gov
• Mississippi: www.dor.ms.gov, www.dor.ms.gov
• North Dakota: www.tax.nd.gov
• Nebraska: revenue.nebraska.gov, revenue.nebraska.gov
• New Jersey: www.nj.gov, www.nj.gov, www.nj.gov
• New Mexico: www.nmlegis.gov, www.nmlegis.gov
• New York: www.nysenate.gov, www.tax.ny.gov
• North Carolina: www.ncdor.gov, www.ncdor.gov
• Oklahoma: oklahoma.gov, oklahoma.gov
• Oregon: www.oregon.gov, www.oregon.gov, www.oregon.gov
• Pennsylvania: www.pa.gov
• Rhode Island: tax.ri.gov, dlt.ri.gov
• South Carolina: dor.sc.gov
• Virginia: www.tax.virginia.gov, law.lis.virginia.gov
• West Virginia: tax.wv.gov, tax.wv.gov
• Wisconsin: www.revenue.wi.gov
• No tax on wages: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming.

New York uses the statutory rate schedules of Tax Law § 601 and the 2026 tax benefit recapture worksheets of form IT-2105-I. California includes the 1% Mental Health Services Tax above $1 million and SDI at 1.3% of all wages. Pennsylvania taxes employee 401(k) contributions. Indiana includes the county income tax of your county of residence on January 1, 2026 (Departmental Notice #1).

Limits

The calculator computes the annual liability for wage income with the standard deduction. It does not include city and county income taxes (New York City, Pennsylvania local earned income tax…), itemized deductions, the new federal deductions for tips, overtime and seniors, or other credits; California's exemption credits are not phased out at very high incomes. Spotted an error? Email [email protected].